In April 2001 the International Accounting Standards Board adopted IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, which had originally been issued by the International Accounting Standards Committee in April 1983.

In April 2001 the International Accounting Standards Board adopted IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, which had originally been issued by the International Accounting Standards Committee in April 1983. Other Standards have made minor consequential amendments to IAS 20. They include

IAS 20 provides guidance on accounting for government grants and the necessary disclosures.

IAS20中对政府补助的定义是政府通过向主体转移资源、以换取主体在过去或未来按照某种条件进行有关经营活动的援助。 其中，政府指政府、政府机构，以及地方、国家或国际的类似组织。 IAS更多的强调了政府补助的目的性，即换取主体在过去或未来按照某种条件进行有关经营活动。 除此之外，IAS20还对政府援助做了定义，即政府援助是指政府在专门对符合一定标准的企业或行业提供某种经济利益的行为。 不包括通过影响企业的一般经营环境来间接提供的援助，如在 …

这种援助可用于确定应税收益,也可在所得税负债的基础上加以确定或限制 (诸如所得税免征期、投资税减免、加速折旧所产生的税项减免和降低所得税率等)。 (3)政府对企业所有权的参与。 3．. 本号准则所使用的下列术语，具有特定的含义: 政府，是指政府、政府机构和地方、国家或国际的类似团体。 政府援助，是指政府为了专门对符合一定标准的某个企业或一系列企业提供经济利益而采取的行为。 本号准则所涉及的政府援助，不包括只是通过采取影响企业一段经营环境的行为 …

For immediate financial support, with no future related costs. Recognise as income in the period in which it is receivable. Deducted from the related expense. Non-monetary grants, such as land or other resources, are usually accounted for at fair value, although recording both the asset and the grant at a nominal amount is permitted.

20．一项政府补助，如果为了弥补企业已发生的费用或损失而成为应收项目，或是在将来不发生有关费用的情况下，为了立即向企业提供财务支持而成为应收项目，则应在该项补助成为应收项目的当期确认为收益。

对于符合政府补助定义的政府援助，企业应按照《国际会计准则第20号——政府补助的会计和政府援助的披露》（IAS 20 Accounting for Government Grants and Disclosure of Government Assistance）的具体规定进行会计处理。

2024年5月17日 · IAS 20 provides guidance on how entities should account for benefits received from government grants. Government grants, also referred to as subsidies or subventions, are transfers of resources provided by the government to the reporting entity.

In April 2001 the International Accounting Standards Board adopted IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, which had originally been issued by the International Accounting Standards Committee in April 1983. Other Standards have made minor consequential amendments to IAS 20. They include